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great well thank you Tara and good afternoon and thank you everyone for joining us today for this Illinois tax webinar today we want to touch lighting some areas and issues related to Illinois tax that that we see you know many questions and concerns for many taxpayers Im Jennifer Edwards Im a salt manager in our Sioux Falls office also presenting today will be Laura Robuchon shes assault senior manager in our Phoenix office and ceci Roberts our salt senior manager from our Denver office Tara what do I need to do to move the slides thank you so Ill start off the presentation talking about some of the requirements and steps for opening and closing a business basically which agencies in the States to be registered with some of the the forms that need to be filed lorna then will take us into the wonderful world of sales tax well she will talk about you know problem areas that we see in sales tax such as determining what is and isnt taxable sourcing some rules about that and some of